Is nail polish an export commodity that must be inspected by the commodity inspection agency?

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Nail polish glue, also known as manicure glue, is widely used in the field of manicure. It is favored by manicurists because of its lightness, good toughness, not easy to break and long lasting. In recent years, the international market has experienced strong demand for nail polish glue, which has led to the rapid development of the domestic supply side. This article introduces the case of nail polish glue that was not legally inspected by Guangzhou Customs to guide enterprises to pay attention to standardizing declarations and improve the order of export customs clearance.

case situation

"Operation Endeavor" 02 is a special operation jointly carried out by the Guangzhou Customs and Police Department to crack down on the crime of evading commodity inspection. It initially uncovered 5 illegal production dens and 2 customs declaration companies, and initially investigated the existence of exported nail polish glue with a shipment value of 420 million yuan. Avoidance of commodity inspection. At the same time, Guangzhou Customs further discovered that more than 400 companies were suspected of illegally exporting nail polish glue.

Nail polish glue belongs to nail cosmetics that are clearly listed in the tax category. It should be classified as tax number 3304300001, 3304300002 or 3304300003. It is an export commodity that must be inspected by the commodity inspection agency. However, unscrupulous companies take advantage of the fact that the main component of nail polish glue is resin glue and falsely declare it as UV glue, resin glue, etc. under tax codes 3206, 3307, 3402, 3505, 3506, 3824 and 3906, which do not require commodity inspection.

case analysis

According to Articles 230 and 231 of the Criminal Law of the People's Republic of China, the crime of evading commodity inspection refers to violating the provisions of the Import and Export Commodity Inspection Law of the People's Republic of China (hereinafter referred to as the "Commodity Inspection Law"). Anyone who evades commodity inspection, sells or uses imported goods that must be inspected by the commodity inspection agency without reporting them for inspection, or exports export commodities that must be inspected by the commodity inspection agency without passing the inspection without passing inspection, shall be punished with a sentence of not more than 3 years if the circumstances are serious. Fixed-term imprisonment or criminal detention, and in addition or only a fine. If a unit commits this crime, a double penalty system will be implemented. The unit shall be fined, and the persons directly in charge and other directly responsible persons shall be punished in accordance with regulations.

According to the provisions of Article 32 of the Commodity Inspection Law, imported goods that must be inspected by the commodity inspection agency are sold or used without approval, or export commodities that must be inspected by the commodity inspection agency are exported without passing the inspection. , the illegal gains shall be confiscated by the commodity inspection agency and a fine of not less than 5% but not more than 20% of the value of the goods shall be imposed; if a crime is constituted, criminal liability shall be pursued in accordance with the law.

According to Article 44 of the "Regulations on the Implementation of the Import and Export Commodity Inspection Law of the People's Republic of China" (hereinafter referred to as the "Regulations on the Implementation of the Commodity Inspection Law"), export commodities subject to statutory inspection that have not been declared for inspection or have not been inspected without authorization, or export without authorization For export commodities that should apply for export verification but fail to do so, the illegal income shall be confiscated by the entry-exit inspection and quarantine agency, and a fine of not less than 5% but not more than 20% of the value of the commodities shall be imposed; if a crime is constituted, criminal liability shall be pursued in accordance with the law.

Case Enlightenment

Nail polish glue is an indispensable basic raw material for "phototherapy manicure" technology. The main ingredients are basic resin and photoinitiator. The auxiliary materials are pigments, rheology modifiers, adhesion promoters, tougheners, monomer diluents, and crosslinking agents. Combined with agents and solvents, it can change the appearance and color of native natural nails in a healthy and safe way, and beautify natural nails. According to different functions, nail polish glue is divided into three types: base coating adhesive glue, colored middle layer glue and surface coating sealant glue. They are all nail cosmetics clearly listed in the tax items. They should be classified under tax numbers 3304300001, 3304300002 or 3304300003, and belong to the " Article 4 of the Regulations for the Implementation of the Commodity Inspection Law stipulates the import and export commodities included in the "Catalogue of Import and Export Commodities that Must Be Inspected" (hereinafter referred to as the "Catalogue").

In addition to the commodities listed in the Catalog, according to Article 4 of the Regulations for the Implementation of the Commodity Inspection Law, entry-exit inspection and quarantine agencies also conduct inspections on other import and export commodities that are required by laws and administrative regulations to be inspected by entry-exit inspection and quarantine agencies ( statutory inspection). Therefore, enterprises that import and export old complete sets of equipment, large complete sets of equipment, some medical devices and other import and export commodities that laws and administrative regulations stipulate must be inspected by entry-exit inspection and quarantine agencies need to fully understand the relevant laws and regulations to ensure that the declaration is standardized and accurate , to avoid missed detection and other situations.